The two main Italian banks, Unicredit and Intesa, have launched some proposals for the management of the Superbonus 110%. The new maxi-deduction (which includes Eco-bonus 110% and Sismabonus 110%) can be transferred to credit institutions (which recover it in the form of a tax credit) directly by the taxpayers who benefit from the bonus or by the companies that do the work (which in turn received the credit from the customer at against a discount on the invoice).
SUPERBONUS 110%: THE INTESA SANPAOLO OFFER
The banking group led by Carlo Messina has established two lines of action:
On the one hand, a "bridge" loan aimed at accompanying customers in the execution of the works: available to all recipients of tax bonuses, it provides the possibility of having the necessary liquidity to start work on the site while waiting to benefit from the first transfers, at the progress of the work or at the end of the project.
On the other hand, the offer of purchase of tax credits at a price established from the moment of signing the transfer agreement and kept unchanged throughout effective duration of the works, valid for the whole of 2020 and 2021. The Bank undertakes to purchase the tax credit eligible under the law and the customer, knowing the price, undertakes to transfer it with the transfer formula without recourse, sold by customers based on the following characteristics:
– for tax credits with compensation in 5 annual installments, the purchase will take place a €102,00 for every €110,00 of tax credit if the transferor is a natural person or a condominium (92.7% of the nominal value of the credit)
– for tax credits with compensation in 5 annual installments, the purchase will take place a €100,00 for every €110,00 of tax credit if the transferor is a company (90.91% of the nominal value of the tax credit)
– for tax credits with compensation in 10 annual installments, the purchase will take place a €80,00 for every €100,00 of tax credit (80% of the nominal value of the credit).
Finally, Intesa Sanpaolo has recently activated a package of measures reserved for companies of Confapi e of the Reeds.
SUPERBONUS 110%: THE UNICREDIT OFFER
Now let's see the Unicredit proposal. Until 30 September next, the Bank pays the following prices:
- 102 euros for every 110 euros of tax credit purchased by natural persons and condominiums;
- 100 euros for every 110 euros of tax credit acquired by companies.
So far, the Superbonus 110%. But Unicredit's offer also covers less convenient concessions. In particular, the institution pays
- 78 euros for every 100 euros of tax credit purchased and relating to works to which the restructuring bonus (50%), the normal eco-bonus (75%) and the façade bonus (90%) apply.
It will be mandatory to open a current account dedicated to the initiative, with no fixed costs for up to 30 transactions. Finally, Unicredit has also started a collaboration with Cna.
